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The video tutorial demonstrates how to use Excel for calculating marketing and sales conversion rates, along with cost per lead and cost per conversion. It also explains how to leverage this information for developing a marketing budget aligned with sales goals. The tutorial features a box showing monthly sales conversions from 2014, where users can input the number of leads received and the number converted into sales. Users will learn to calculate monthly conversion rates by entering a simple formula in Excel, highlighting the process of linking conversion data with lead totals.